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X公司是ABC会计师事务所的审计客户，A公司是与X公司在同一城市、往来频繁的客户，也是X公司的最大的债务人。2006年初，除了留下少量财务人员给其各个债权人造成公司照常经营的假象外，A公司基本已人去楼空。同年2月，ABC事务所开始实施对 X公司2005年度会计报表的审计业务，2月20日提交了审计报告。其中，李星负责应收账款项目的审计。2006年3月初，在知悉A公司主要管理人员携款出逃后，X公司立即以注册会计师工作有过失导致其巨额款项无法收回为由，向法院提起诉讼。假定在法庭辩论时，存在以下情况，请分别作出正确的判断。 审计工作底稿表明，注册会计师已向A公司寄发了积极式询证函，并很快得到了复函。复函表明双方记录相符。李星认为自己的工作符合审计准则的要求，不存在工作过失。 ( )
The Five W’s of Marketing You’ve heard of the Five W’s: who, what, when, where, and why. They’re the elements of information needed to get the full story, whether it’s a journalist (21) a scandal, a detective investigating a crime, or a customer service representative trying to resolve a (22) There’s even an old PR formula that uses the Five W’s as a template for how to write a news release. Most of the time it doesn’t matter in what order the (23) is gathered, as long as all five W’s are ultimately (24) The customer service rep’s story may begin with who was offended, while the journalist may follow a lead based on what happened. The detective may start with where a crime was committed while details of who and what (not to mention when and why) are still (25) The Five W’s are helpful in marketing planning as well. But unlike in other (26) the development of an effective marketing program requires that they be answered in a specific order: why, who, what, where, and when. The reasons may not be obvious, but by following this pathway you can avoid a great deal of confusion, trial and error, and blind (27) preserving your company’s precious time and (28) Many marketers instinctively begin with questions about what and where, as in "what" their advertising should say or "where" it should appear. That’s what gets them into (29) To (30) their marketing efforts, think why, who, what, where, and when. The order makes all the difference.
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注册会计师通常依据各类交易、账户余额和列报的相关认定确定审计目标，根据审计目标设计审计程序。以下给出了采购交易的审计目标，并列举了部分实质性程序。 (1)审计目标 A．所记录的采购交易已发生，且与被审计单位有关。 B．所有应当记录的采购交易均已记录。 C．与采购交易有关的金额及其他数据已恰当记录。 D．采购交易已记录于恰当的账户。 E．采购交易已记录于正确的会计期间。 (2)实质性程序 F．将采购明细账中记录的交易同购货发票、验收单和其他证明文件比较。 C．根据购货发票反映的内容，比较会计科目表上的分类。 H．从购货发票追查至采购明细账。 I．从验收单追查至采购明细账。 J．将验收单和购货发票上日期与采购明细账中的日期进行比较。 K．检查购货发票、验收单、订货单和请购单的合理性和真实性。 L．追查存货的采购至存货永续盘存记录。 要求： 请根据题中给出的审计目标，指出对应的相关认定；针对每一审计目标，选择相应的实质性程序(一项实质性程序可能对应一项或多项审计目标，每一审计目标可能选择一项或多项实质性程序)。请将财务报表相关认定及选择的实质性程序字母序号填入答题卷第4页给定的表格中。
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